Public Accounts committee  Yes, and the expenditures relation.... Exactly.

Public Accounts committee  Yes, definitely.

Public Accounts committee  I'll turn to my team. We're not sure if.... We have actuarial gains and losses when we revalue, and obviously the discount rate is part of that revaluation. Then we have to amortize these gains or losses over a duration or period, but we can definitely give you a bit more informa

Public Accounts committee  I won't hide the fact that it's a challenge in the sense that there are errors in the pay. Basically, the different organizations have set up some control frameworks to make sure they reconcile the different pay expenditures. As an example, if we owe money to someone, at the end

Public Accounts committee  Likewise. Obviously, we would align with any changes in the public accounting standards.

Public Accounts committee  I don't have the global amount offhand, but having previously been a CRA employee, I can tell you that's a good question. I've had that question many times in committee. Out of the writeoff, if my memory is correct, every year we collected around $200 million to $250 million of

Public Accounts committee  If you take a look at the previous years, usually the CRA's writeoffs will be around $2.8 billion to $3.2 billion. Obviously, the amount I'm quoting here, around $200 million, is not on that particular year. They are stemming from accounts that have been written off.

Public Accounts committee  It's a small portion, obviously, but as you say, if there's a reason we think we could collect, the debt is not necessarily extinguished.

Public Accounts committee  As I explained a little bit earlier, on the contributions, unfunded and funded, in both cases, we've received the contributions from employees and employers. I would tell you right now, as you can see, for the liability, the unfunded shows as a full liability. The pension fund is

Public Accounts committee  The expenditures have already been recorded.

Public Accounts committee  If I am not mistaken, actually, there are already amounts from vote 40 that have been allocated to the departments, because the departments did what we call a "Treasury Board submission” and we have on our site an information base, a list, and we could provide the committee with

Public Accounts committee  Yes, it will show the transfer, and then the expenditures will show in purple.

Public Accounts committee  I don't think I'm being contradictory to what my colleague, Brian—

Public Accounts committee  Yes, the transfer shows—

Public Accounts committee  On the transfer from that vote 40, one line will show the transfer going to the department. Then with regard to what you're asking, you'll have a reflection of the votes being increased in volume two by department. Then we're asking, how are you going to see the spend? Then, line